Listening Quiz: Thách Thức Kiểm Tra Suy Giảm Giá Trị Lợi Thế Thương Mại Của Ban Giám Đốc – Easy Level

1. What is the main topic of the conversation?

A complaint about a delayed customer payment
A discussion about reviewing a goodwill impairment test and correcting assumptions
A discussion about hiring a new accountant
A plan to launch a new company project next week

2. Which assumption does Anna say is too high?

3. What does Robert say he will do?

4. Why does Anna say, ‘It will show if impairment exists’?

To explain that more realistic assumptions can help determine whether the asset should be written down
To recommend increasing the growth rate even further
To say that the impairment test has already been approved
To suggest that the company should stop using any model

5. What can be inferred about Anna and Robert’s view of management’s original test?